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I-3 - Taxation Act

Section 1029.8.21.0.1
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1029.8.21.0.1. In determining, for the purposes of Divisions II to II.4, whether work undertaken by or on behalf of a partnership constitutes scientific research and experimental development, the references in subsection 3 of section 222 to “taxpayer” shall be read as references to “partnership”.
2000, c. 5, s. 249.
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